23. Other operating expenses, net
|
|
2023 |
|
2022 |
|---|---|---|---|---|
|
|
MCHF |
|
MCHF |
Outbound freight cost and duties |
|
100.6 |
|
122.6 |
Energy and maintenance expenses |
|
132.5 |
|
192.6 |
Marketing expenses |
|
83.7 |
|
99.3 |
Administration expenses |
|
75.2 |
|
75.5 |
Other operating expenses |
|
149.8 |
|
161.7 |
Other operating income |
|
-15.3 |
|
-19.1 |
Total other operating expenses, net |
|
526.5 |
|
632.6 |
“Other operating expenses” includes, among other items, commissions, expenses for short-term leases and leases for minor-value assets, consulting expenses as well as warranty costs. In 2023, expenses for short-term leases amounted to MCHF 3.5 (PY: MCHF 3.4) and expenses for leased minor-values assets totalled MCHF 0.8 (PY: MCHF 0.9). “Other operating income” includes, among other items, insurance benefits received, rental income, gains from sales of fixed assets and subsidiaries and catering revenues.
In 2023, costs of MCHF 17.4 (PY: MCHF 16.5) were capitalised as property, plant and equipment or intangible assets. This includes tools, moulds and assembly lines that are part of the production process, as well as capitalised product development costs. The amount was deducted pro-rata from the positions “Personnel expenses” and “Other operating expenses, net”.